PET - Plain English Taxonomy

Attribute:	BSAO18387
Concept:	Income Tax Deferred Total Amount
Label:	DeferredTaxAssets
Concept Guidance:	This is the value, as at the relevant date, of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carry forward of unused tax losses; and (c) the carry forward of unused tax credits, reported in accordance with Australian Accounting Standards.

Dimensions

Dimension	Member	Description
InvestmentReportingBasisDimension	(NonLookThrough)	This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through. This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.
LifeFundSegmentsDimension	(GeneralFund)	Life companies and friendly societies are required to segregate their business activities into that which is conducted for life insurance and that which is for internal operations of the company. This dimension identifies these business segments. These are the values associated with the business activities other than that within the statutory funds of life companies and benefit funds of friendly societies.
ReportingGeographicalLocationDimension	(InAustralia)	This represents the location of the items being reported. The items being reported are physically located in Australia